In this document, the provisions of CGST Act, 2017 have been mentioned with reference to Central taxes namely, Central Excise duty or Service tax. However, for each of the situations discussed in this document, corresponding provision of SGST/UTGST Act, 2017 should also be seen with reference to State Taxes such as VAT, Purchase tax and Entry tax etc.

Also take note of the fact that while some of the taxable persons under existing laws have separate registration for central taxes and state taxes, only one state-wise registration under GST regime is sufficient for the purposes of both CGST and SGST/UTGST.

It may also be noted that for a registered person, during transition, situation (out of 10 situations explained in this document) may be different for the purpose of Central Taxes and state taxes. e.g. for state taxes, the person may be moving from RP category to RP category, while for central taxes, he may be moving from Unregistered to registered In such a case, for the purpose of ITC, the treatment or ITC eligibility criteria may be different for Central tax and state taxes.

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